The Origin of True and Fair View in the Czech Accounting

Marcela Zárybnická Žárová ()
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Marcela Zárybnická Žárová: Prague University of Economics and Business

Chapter Chapter 26 in Regulation of Finance and Accounting, 2022, pp 331-342 from Springer

Abstract: Abstract True and fair view (TFV) has been introduced into the Czech accounting and reported only in 90s of last century, after changes in 1989. At the early 90s, debates concerning which of the basic accounting philosophies should be adopted and have been opened. Debates on strategies in accounting were primarily oriented on the introduction of accounting concepts from the 4th EC Directive as the Czech Republic focused on becoming a member of the EU. This chapter targets on the origin of TFV in the Czech accounting and brings overview of TFV understanding represented by different users of accounting information including the opinion of the Ministry of Finance in the Czech Republic.

Keywords: True and fair view; 4th EC Directive; Accounting regulation (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_26

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DOI: 10.1007/978-3-030-99873-8_26

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